标题： 碳目标对企业碳绩效的影响 显示英文标题

标题： The Impact of Carbon Targets on Firms' Carbon Performance

摘要： 尽管目标设定理论预测具有挑战性和具体的目標可以提高绩效，但关于環境目標在組織中有效性的證據是混雜的。 使用包含來自多個行業的700多家全球公司的面板數據集，我們應用差分差異（DiD）策略，並實證分析了設置基於科學的碳排放目標（SBTs）對公司碳表現的影響。 本研究的發現為設定SBTs的必要性辯論做出了貢獻。 显示英文摘要

摘要： Although goal-setting theory predicts that a challenging and specific goal can improve performance, the evidence regarding the effectiveness of an environmental goal in organizations is mixed. Using a panel data set consisting over 700 global firms across multiple industries, we apply a Difference-in-Differences (DiD) strategy and empirically analyze the effect of having science-based carbon emissions targets (SBTs) on firms' carbon performance. The findings in this study contribute to the debate regarding the necessity of setting SBTs.